Social security payment ratio and calculation formula

Social security is divided into units and individuals. Specific social security contributions are as follows:

Endowment insurance, units and individuals pay 20% and 8% respectively;

Medical insurance, units and individuals pay 12% and 2% respectively;

Unemployment insurance, units and individuals pay 2% and 0% respectively;

Maternity insurance units pay 0.60%, and individuals do not pay;

Work-related injury insurance units pay 2%, and individuals do not pay.

For example: urban workers' endowment insurance (enterprise insurance), the unit pays 20% (standards vary from place to place) and the individual pays 8%. For example, the local average social wage last year was 3,000 yuan, the minimum payment base was 1.800 yuan, and the highest was 9,000 yuan. According to the proportion of payment, the minimum per employee per month is 1800 * 0.2 = 360 yuan, and the maximum is 9000 * 0.2 = 1800 yuan.

Individual minimum payment 1800 * 0.08 = 144 yuan, and maximum payment 9000 * 0.08 = 720 yuan. When the employee's salary is 1500 yuan per month (lower than the minimum base), the payment base is 1800 yuan. When the employee's salary is 10000 yuan per month (higher than the maximum base), the payment base of 9000 yuan will be implemented. When the employee's salary is 5000 yuan per month (in the middle), the payment base is 5000 yuan.

That is, enterprises pay enterprise insurance 1000 yuan/month for employees, and individuals pay 400 yuan/month.

Extended information is generally based on 60%-300% of the average social wage. If the average wage is lower than the lower limit, it shall be calculated according to the lower limit, and if it exceeds the upper limit, it shall be calculated according to the upper limit. Due to historical and practical reasons, the average social wage is inflated, which cannot fully reflect the real situation of the average income of social groups. "

Therefore, the linkage mechanism between the social security payment base and the average social wage itself is debatable. In addition, the floating social security payment base will inevitably increase the payment burden of enterprises and low-income groups. How to balance the rights and obligations of the insured requires overall consideration and corresponding supporting measures.

Baidu encyclopedia-social security payment